Will you miss not seeing the Class 1A Division II state high school basketball championships being hosted at Gross Memorial Coliseum on the campus of Fort Hays State University this year? (FHSU and KSHSAA has decided to relocate this year's tournament to Dodge City since the FHSU women have the possibility of hosting an NCAA Division II regional tourney.)

The GOP-dominated Senate Assessment and Taxation Committee has scheduled two days of testimony. Brownback wants to phase in additional cuts in individual income tax rates over three years, following up on aggressive income tax cuts last year.

But to keep the budget stable, he also wants to eliminate popular income tax deductions for the interest on home mortgages and residential property taxes. He also wants to keep the state's sales tax at its current 6.3 percent rate, rather than dropping it to 5.7 percent in July as dictated by a budget-balancing measure enacted three years ago.

Brownback's plan is drawing criticism from the Washington-based Institute on Taxation and Economic Policy, a nonpartisan research group. Before hearings started Tuesday, the institute provided The Associated Press with an analysis showing that with the sales tax provision, the plan would boost taxes slightly for Kansans earning less than $20,000 a year while giving the most relief to Kansans earning more than $180,000.

"The governor's proposal will take an unfair tax system and make it more unfair," Matthew Gardner, the institute's executive director, said during an interview.

But the group's analysis also shows that all classes of taxpayers -- from the bottom 20 percent earning less than $20,000 to the top 1 percent earning $439,000 or more -- would see at least a small income tax cut. Revenue Secretary Nick Jordan has said all income taxpayers would benefit. The institute's analysis "confirms what we've been telling people all along," he said in a statement before the hearings.

"With the governor's proposed income tax rates, taxpayers at all levels will have more money in their pocket books," Jordan said.

Even some Republicans have been wary of eliminating the tax relief for homeowners because more than 300,000 filers claim property tax deductions and about the same number claim deductions on home mortgage interest. Brownback's administration estimates that ending the deductions will raise $231 million during the fiscal year beginning in July, but the Washington institute believes that estimate is overly optimistic.

The institute said that while the poorest taxpayers would see their income taxes drop slightly under Brownback's plan, the sales tax change would more than offset it, boosting their overall tax burden by $22 a year, which equals two-tenths of 1 percent of the average income for people earning less than $20,000. Meanwhile, even with the sales tax provision, the top 1 percent will save on average more than $6,500 a year, which equals six-tenths of 1 percent of their income.

"It's another round of pretty meaningful tax cuts at the top," Gardner said.

Last week, Jordan met with reporters to bolster the administration's case that further cuts in individual income tax rates would more than offset the loss of the deductions for homeowners. He had examples from four counties.

Before Tuesday's hearing, Jordan also noted that about 300,000 Kansans also receive help from the state to buy food. He said people should "recognize the full package" in assessing the governor's proposals.